IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 23684 of 2009(E)
1. M/S.ESSAR OILS LTD., KOSSERIL BUILDING,
... Petitioner
Vs
1. ASSISTANT COMMISSIONER (ASSESSMENT),
... Respondent
2. FAST TRACK TEAM, COMMERCIAL TAXES
3. INSPECTING ASSISTANT COMMISSIONER
For Petitioner :SRI.V.V.ASOKAN
For Respondent : No Appearance
The Hon'ble MR. Justice ANTONY DOMINIC
Dated :20/08/2009
O R D E R
ANTONY DOMINIC,J.
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W.P.(C).No.23684 OF 2009
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Dated this the 20th day of August, 2009.
JUDGMENT
Challenge in this writ petition is against Exts.P7 and
P8 orders of assessment under Section 17-D of the KGST &
the CST Act, 2005.
2. Ext.P4 is the pre-assessment notice. On receipt of
which the petitioner filed Exts.P5 and P6 replies. In Ext.P5 a
request was made to the effect that assessment
proceedings may not be finalized without an opportunity
of hearing. In Ext.P6, further reply filed by the petitioner,
they made a specific request that the hearing may be fixed
with an intimation sent to them, ten days in advance of the
date of hearing, in order to enable the executives and
counsel to come from outside and attend the hearing.
3. It is seen that without affording an opportunity as
sought for by them, assessment has been completed
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against the petitioner, orders have been issued vide Exts.P7
and P8 and it is these orders which are under challenge.
4. The Government Pleader attempted to justify Exts.P7
and P8 orders relying on Section 17-D(2)(h), which provides
that only in exceptional circumstances, adjournment shall be
granted.
5. However, in this case, I do not find any justification
for declining an opportunity of hearing, as the petitioner’s
request cannot be said to be unreasonable particularly having
regard to the extent of liability that is fastened on the
petitioner. Thus the assessment orders have been passed in
violation of the principles of natural justice and for that reason
these orders liable to be set aside.
6. Accordingly, Exts.P7 and P8 orders of assessment
issued under Section 17D of the KGST & the CST Act are set
aside.
7. I record that the learned Sr. counsel for the petitioner
agrees to appear before the 2nd respondent on 16th
September, 2009 for personal hearing and this date is
WP(c).No.23684/09 3
accepted by the learned Government Pleader also.
It is directed that all contentions raised by the petitioner
including the one regarding the inapplicability of 17-D of the
KGST Act are left open.
Writ Petition is disposed of as above.
(ANTONY DOMINIC)
JUDGE
vi/
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